Friends of the High Line Inc

Nonprofit profile at a glance

EIN
311734086
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
New York, NY, USA
Phone
2122069922
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Official website

Reported finances

Revenue
$18,425,398
Expenses
$22,705,723
Assets
$122,010,313
Liabilities
$2,175,061

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

50 people listed

Executive titles in this filing

  • ALAN VAN CAPELLE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ALAN VAN CAPELLE (EXECUTIVE DIRECTOR): $664,089 total reported compensation
  • TARA MORRIS (CHIEF ADVANCEMENT OFFICER): $416,543 total reported compensation
  • CECILIA ALEMANI (CHIEF CURATOR/DIR OF HIGH LINE ART): $274,388 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Friends of the high line works to build and maintain an extraordinary public space on the high line. We seek to protect the entire historic structure, transforming an essential piece of New York's industrial past and inspiring new ways of thinking (continued on schedule o) about the city, parks, public space, preservation and community. We provide virtually all of the high line's annual operating budget and are responsible for the maintenance of the park, pursuant to a license agreement with the New York city department of parks & recreation. Through excellence in operations, stewardship, innovative programming, and world-class design, we seek to engage the vibrant and diverse community on and around the high line.

What it reported doing in 2024

Programming, art, & education: in 2024, high line art exhibited the work of over 40 artists in the park, including, but not limited to, 5 sculpture commissions, 6 video exhibitions (including 1 original video commission), 2 performance commissions, 1 mural, 5 billboards, an exhibition of 12 plinth maquettes, and the presentation of the fourth monumental high line plinth commission. In addition, high line art unveiled its second book, published by monacelli/phaidon. The team presented 8 public programs over the year, and also presented the second "art off line" commission in collaboration with the andrew heiskell braille & talking book library, part of the New York public library. (continued on schedule o)the high line network hosted a community-centered infrastructure reuse symposium titled "rooted" in detroit for over 250 attendees in fall of 2024 as well as a policy lab convening to focus on earned revenue in mexico city in february of 2024. Capitalizing on the success of the prior years' policy lab events led to a commitment to continue organizing annual policy labs to best serve the network, and planning for the fall 2025 policy lab to be held in nyc began. A publication "inspiration from the field" focusing on workforce development case studies from 13 network members was drafted, and planning for an in-person training based on the high line network's community first toolkit in mid 2025 also commenced.fhl's youth development & education programs continue to be a core part of fhl programming. Through its teen employment program, fhl provided employment consisting of training, mentorship, and professional learning experiences for 35 teenagers who either live or go to school in the surrounding neighborhood. Fhl teens are staff at the high line and were responsible for planning our annual teen night celebration. Additionally, they supported our local city councilperson in participatory budgeting efforts, communicating the pb projects to the public and gathering votes in the district.fhl schools program worked in 4 local schools, and one school in the bronx, to offer engaging and innovative classes in the areas of science, technology, engineering, arts, architecture and mathematics (steam). Curriculum was created in collaboration with partner classroom teachers and our teaching artists to maintain educational rigor and, whenever possible, to offer science, art, or elective high school credits to students to support them on their path to graduation. School partnerships provided over 200 direct service hours to students and employed 5 teaching artists and 8 teen teaching assistants, who maintained their own professional practice in a variety of art disciplines. In the summer of 2024, fhl hosted a series of 8 family workshops on the park for free and open to the public featuring hands-on activities centering on the themes of native plants, horticulture, arts, while also integrating cultural celebrations like halloween. They are designed and staffed by teaching artists and high line teen staff, serving as professional learning opportunities for the youth.the high line community engagement department works across the organization to build on the high line's civic roots and unique role as a neighborhood anchor and destination for new yorkers from all five boroughs. We foster new and existing connections with the city's many communities, particularly those historically underserved and underrepresented, to more effectively meet their needs, live up to our values, and create a people-centered and equitable public space. Programmatic initiatives in 2024 included continuing the high line neighbors council, an advisory group of 18 community members who met monthly, and completing the fourth iteration of the neighbor to neighbor fund participatory grantmaking initiative. Public programming organized by the community engagement department included 13 wellness classes targeting the needs of older adults, an arriba latin dance night event, a

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 73
  • Accountability: 97
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.1%; rating input score 91
  • Program expense ratio: 69.9%; rating input score 70
  • Fundraising efficiency: $3.11 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.6%; rating input score 95; 28th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -23.2%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 5.37; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 90; 90th percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 91.1% of revenue deployed · 69.9% of spending went to programs
  • Governance: 35 of 37 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $15.9M in reported program spending
  • Leadership: top reported pay $664K · 50 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.8M reported
  • Consistency: 42 of 42 current checks pass
  • Schedules: 11 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 16 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.